In State v. Jessup, 279 N.C. 108, 181 S.E.2d 594 (1971), the defendant was indicted for stealing money from his father's estate. The indictment alleged larceny "of the goods, chattels and moneys of the estate of W. M. Jessup, deceased . . . ." The SUPREME COURT OF NORTH CAROLINA held that this indictment for larceny was fatally defective. In reaching this conclusion, the Court noted that "the estate of a deceased person is not an agency for holding title to property. It is the property itself, to be administered by a personal representative commissioned by the court." Id. at 111, 181 S.E.2d at 597. According to the Court, the estate does not constitute a legal entity capable of owning property. Therefore, the Court reasoned, the defendant could be subject to repeated charges of theft from the "estate." The Court concluded that "the identity of the owner or the person in possession of the stolen property should be named in the indictment with certainty to the end that another prosecution cannot be maintained for the same offense." Id. at 114, 181 S.E.2d at 598.